Guys, thanks for your answers!
I read about SoX in the Windows sections, but wasn't sure about it, as only the resampling part was integrated into MC. That's why I thought my question was a simple one.
I know that DSP can do the downsampling job, but had some issues with it when I started using MC a couple of years ago. So I converted my files to 96 KHz. I again tried it the other day and it seems to work fine now.
When I have some time left, I will try MC 22. I'm quite curious about SoX.